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TMI Blog2018 (7) TMI 2026X X X X Extracts X X X X X X X X Extracts X X X X ..... enance charges for said machines were stipulated @ ₹ 3.00 lakhs per month and the ownership of the machines remains with the appellant. For the period in dispute the machines were in use by the client and for such use the maintenance services were provided that this activity will be clearly fall under the definition of Maintenance and Repair Service . However, since the appellant did not co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f are that the appellant had entered into a contract with M/s. Skipper Steels Ltd. for providing HDD Machine on hire basis during the period 01.04.2004 to 31.03.2005. The said contract also stipulated that there will be maintenance charge of the machine provided on hire @ ₹ 3,00,000.00 per month, which was collected by the appellant through bills raised from time to time for providing such m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tract cannot be vivisected and charged service tax. He further submits that the supply of Tangible Goods Service became taxable w.e.f. 10.05.2008 i.e. much after the period of demand in question. Accordingly, department cannot demand service tax for a prior period. He further submits that the entire amount of service tax has been deposited by them. Ld. Consultant further submits that the service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nes were stipulated @ ₹ 3.00 lakhs per month and the ownership of the machines remains with the appellant. For the period in dispute the machines were in use by the client and for such use the maintenance services were provided that this activity will be clearly fall under the definition of Maintenance and Repair Service . However, since the appellant did not collect the service tax from it ..... X X X X Extracts X X X X X X X X Extracts X X X X
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